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Case Law Details

Case Name : Vk Mishra Vs State Of U.P. (Allahabad High Court)
Appeal Number : Special Appeal No. 298 of 2024
Date of Judgement/Order : 23/04/2024
Related Assessment Year :
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Vk Mishra Vs State Of U.P. (Allahabad High Court)

In a significant legal development, the Allahabad High Court has directed a merit hearing for VK Mishra, a retired employee, in a GST inquiry case. This decision comes after Mishra challenged the ex-parte preliminary inquiry conducted against him, emphasizing violations of natural justice principles. The case, VK Mishra vs. State of UP, highlights critical aspects of administrative law, particularly concerning retired employees and the procedural fairness required in inquiries with potential civil consequences.

Background of the Case

VK Mishra, who retired on June 30, 2016, from his position as Secretary/General Manager at U.P. Cooperative Spinning Mills Limited, Kanpur, was later employed on a contract basis until June 2022. The case originated from a complaint by Jai Ram Babu to the Joint Commissioner, Sales Tax, Kanpur, against M/s Hind Security Force, alleging non-payment of GST. Although the company eventually paid the agreed amount from 2012 to 2022, it failed to pay GST from 2017 to 2020, leading to further complaints against Mishra and other mill employees.

Initial Proceedings

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